SOCIETE NOUVELLE LEGARNISSON : revenue, balance sheet and financial ratios

SOCIETE NOUVELLE LEGARNISSON is a French company founded 35 years ago, specialized in the sector Affrètement et organisation des transports . Based in LE PORT (97420), this company of category ETI shows in 2022 a revenue of 6.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOCIETE NOUVELLE LEGARNISSON (SIREN 381231836)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue N/C 6 287 092 € 6 169 015 € 4 674 964 € 3 272 540 € 2 833 338 € 3 953 490 €
Net income 490 838 € 297 867 € 233 484 € 224 809 € 286 682 € 224 809 € 262 304 €
EBITDA N/C 107 712 € 84 673 € 591 981 € 345 102 € 558 670 € 269 550 €
Net margin N/C 4.7% 3.8% 4.8% 8.8% 7.9% 6.6%

Revenue and income statement

In 2023, SOCIETE NOUVELLE LEGARNISSON generates positive net income of 491 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2023: 262 k€ -> 491 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

490 838 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 7%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

6.601%

Financial autonomy (2023) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

26.31%

Asset age ratio (2023) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

34.5%

Solvency indicators evolution
SOCIETE NOUVELLE LEGARNISSON

Sector positioning

Debt ratio
6.6 2023
2021
2022
2023
Q1: 0.0
Med: 7.46
Q3: 49.04
Good +5 pts over 3 years

In 2023, the debt ratio of SOCIETE NOUVELLE LEGARNISSON (6.60) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
26.31% 2023
2021
2022
2023
Q1: 15.05%
Med: 32.0%
Q3: 51.78%
Average -7 pts over 3 years

In 2023, the financial autonomy of SOCIETE NOUVELLE LEGARNISSON (26.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.87 years 2022
2021
2022
Q1: 0.0 years
Med: 0.09 years
Q3: 1.48 years
Average -8 pts over 2 years

In 2022, the repayment capacity of SOCIETE NOUVELLE LEGARNISSON (0.87) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 123.46. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

123.461

Liquidity indicators evolution
SOCIETE NOUVELLE LEGARNISSON

Sector positioning

Liquidity ratio
123.46 2023
2021
2022
2023
Q1: 120.57
Med: 159.14
Q3: 229.55
Average

In 2023, the liquidity ratio of SOCIETE NOUVELLE LEGARNISSON (123.46) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
1.76x 2022
2021
2022
Q1: 0.0x
Med: 0.41x
Q3: 3.78x
Good -10 pts over 2 years

In 2022, the interest coverage of SOCIETE NOUVELLE LEGARNISSON (1.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2023) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

0 €

Customer credit (2023) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2023) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

0 j

Inventory turnover (2023) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR and payment terms evolution
SOCIETE NOUVELLE LEGARNISSON

Positioning of SOCIETE NOUVELLE LEGARNISSON in its sector

Comparison with sector Affrètement et organisation des transports

Valuation estimate

Based on 167 transactions of similar company sales (all years), the value of SOCIETE NOUVELLE LEGARNISSON is estimated at 311 353 € (range 131 060€ - 1 111 131€). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2023
167 transactions
131k€ 311k€ 1111k€
311 353 € Range: 131 060€ - 1 111 131€
NAF 5 all-time

Valuation method used

Net Income Multiple
490 838 € × 0.6x = 311 354 €
Range: 131 061€ - 1 111 132€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 167 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Affrètement et organisation des transports )

Compare SOCIETE NOUVELLE LEGARNISSON with other companies in the same sector:

Voir toutes les statistiques du secteur Affrètement et organisation des transports

Frequently asked questions about SOCIETE NOUVELLE LEGARNISSON

What is the revenue of SOCIETE NOUVELLE LEGARNISSON ?

The revenue of SOCIETE NOUVELLE LEGARNISSON in 2022 is 6.3 M€.

Is SOCIETE NOUVELLE LEGARNISSON profitable?

Yes, SOCIETE NOUVELLE LEGARNISSON generated a net profit of 491 k€ in 2023.

Where is the headquarters of SOCIETE NOUVELLE LEGARNISSON ?

The headquarters of SOCIETE NOUVELLE LEGARNISSON is located in LE PORT (97420), in the department La Reunion.

Where to find the tax return of SOCIETE NOUVELLE LEGARNISSON ?

The tax return of SOCIETE NOUVELLE LEGARNISSON is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does SOCIETE NOUVELLE LEGARNISSON operate?

SOCIETE NOUVELLE LEGARNISSON operates in the sector Affrètement et organisation des transports (NAF code 52.29B). See the 'Sector positioning' section above to compare the company with its competitors.